Back
GOWRI SHANKAR, G.N.SRINIVASAN
Flat Products Equipments (I) Ltd. – Appellant
Versus
Commissioner of Central Excise, Mumbai-III – Respondent
Per Gowri Shankar :
The appellant manufactures metal rolling mills and "galvanising lines". Rolling mills were, at the relevant time, classifiable under heading 8455.00 of the Central Excise Tariff, and galvanising lines under heading 8479.00. Relevant entries are reproduced below:
| 84.55 | Metal rolling mills and rolls thereof | ||
| 8455.10 | All goods other than parts | 10% | |
| 8455.90 | Parts | 15% | |
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter | ||
| 8479.10 | All goods other than parts | 10% | |
| 8479.90 | Parts | 15% |
Up to 15th March, 1995 the rate of duty applicable to sub-heading 10 and sub-heading 90 in each of the heading was the same - 10%. With effect from that date, parts, classifiable under sub heading 90 became liable to a higher rate of duty. Subsequent to this date, the appellant cleared rolling mills and galvanising lines under sub-heading 10 at the lower rate of duty. Notices were issued on the basis that what was cleared was parts liable to duty @ 15% and demanding their duty. Appellant took the stand that what it contracted to supply was a complete rolling mills and galvanising lines and not a part and it was only as a result of requ
The main legal point established in the judgment is the binding effect of the settlement between the parties, the waiver of the right to seek re-employment by the workmen, and the entitlement of the ....
A lockout is justified if it is declared in response to an illegal strike or a strike that is in breach of a settlement or award.
The combination of eyewitness testimonies, recovery of the weapon used, and forensic examination results can establish guilt in criminal cases, even based on circumstantial evidence.
The conviction of an accused person under Section 27(3) of the Arms Act is not permissible in law if the accused is also charged with committing murder under Section 302 of the Indian Penal Code.
The court can enhance compensation based on the deceased's income and family dependency, and adjust the multiplier used by the Tribunal if found unjustified.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
